Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Technology Related Main Page
Note: Also see MAAW's Expert Systems and AI Bibliography
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Bennett, R. E., J. A. Hendricks, D. E. Keys and E. J. Rudnicki. 1987. Cost Accounting for Factory Automation. National Association of Accountants.
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Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.
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Borthick, A. F. 2012. Designing continuous auditing for highly automated procure-to-pay process. Journal of Information Systems (Fall): 153-166.
Boyle, M. 2020. The real costs of manual accounting. Companies reluctant to begin automating their accounting processes might be overlooking the full cost of keeping manual processes. Strategic Finance (September): 46-53.
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Campbell, C. A., S. Ramamoorti and T. G. Calderon. 2023. Automation bias and the "goldilocks effect" in auditing blockchain. Journal of Emerging Technologies in Accounting 20(2): 29-53.
Carbone, F. J. 1980. Automated job costing helps Mulach Steel stay competitive. Management Accounting (June): 29-31.
Carlson, A. E. 1957. Automation in accounting systems. The Accounting Review (April): 224-228.
Carlson, A. E. 1964. Automation and the future of accounting. N.A.A. Bulletin (August): 46-48.
Caster, P., R. J. Elder and D. J. Janvrin. 2021. An exploration of bank confirmation process automation: A longitudinal study. Journal of Information Systems (Fall): 1-16.
Chen, X., Y. H. Cho, Y. Dou and B. Lev. 2022. Predicting future earnings changes using machine learning and detailed financial data. Journal of Accounting Research (May): 467-515.
Cheng, C., J. T. Eagan and A. Yurko. 2022. ChicagoLand Popcorn - Examining online retailer nexus following Wayfair using data visualization and robotics process automation. Journal of Emerging Technologies in Accounting 19(1): 133-164.
Chievitz, W. J. 1964. Automated processing of customer orders. N.A.A. Bulletin (October): 41-46.
Cohen, M., A. Rozario and C. Zhang. 2019. Exploring the use of robotic process automation (RPA) in substantive audit procedures. The CPA Journal (July): 49-53.
Cole, R. C. Jr. and H. L. Hales. 1992. How Monsanto justified automation. Management Accounting (January): 39-43.
Collins, J. C. 2018. How to use Scenario Manager; Create an automated list of worksheet names; An Excel camera trick for overlaying sparklines; New feature slated for Google Maps; Save time with these 6 Windows shortcuts. Journal of Accountancy (November): 70-74, 76.
Commerford, B. P., S. A. Dennis, J. R. Joe and J. W. Ulla. 2022. Man versus machine: Complex estimates and auditor reliance on artificial intelligence. Journal of Accounting Research (March): 171-201.
Cooper, L. A., D. K. Holderness, T. L. Sorensen and D. A. Wood. 2022. Perceptions of robotic process automation in Big 4 public accounting firms: Do firm leaders and lower-level employees agree? Journal of Emerging Technologies in Accounting 19(1): 33-51.
Copeland, B. R. and D. Ramzy. 1986. Office automation: Selecting the right communications system. Management Accounting (July): 34-39.
Cotteleer, M., E. Inderrieden, F. Lee, T. Atkinson and R. Koprowski. 2006. Selling the sales force on automation. Harvard Business Review (July/August): 18-22.
Dantzig, G. B. 1957. Thoughts on linear programming and automation. Management Science (January): 131-139.
Davenport, T. H. and J. G. Harris. 2005. Automated decision making comes of age. MIT Sloan Management Review (Summer): 83-89.
Davenport, T. H. and J. Kirby. 2015. Beyond automation: Strategies for remaining gainfully employed in an era of very smart machines. Harvard Business Review (June): 58-65.
Davis, K. 1963. Individual needs and automation. The Academy of Management Journal 6(4): 278-283.
Drexel, S. R. 1993. Kelly's automated lockbox network. Management Accounting (July): 28-31.
Driscoll, T. 2018. Technology workbook: Value through robotic process automation. Strategic Finance (March): 70-71.
Drum, D. M. and A. Pulvermacher. 2016. Accounting automation and insight at the speed of thought. Journal of Emerging Technologies in Accounting 13(1): 181-186.
Dull, R. B., D. P. Tegarden and L. L. F. Schleifer. 2006. ACTVE: A proposal for an automated continuous transaction verification environment. Journal of Emerging Technologies in Accounting (3): 81-96.
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Dunk, A. S. 1996. An examination of the relation between reliance on budgetary control and production subunit performance: The influence of manufacturing process automation and task uncertainty. Advances in Management Accounting (5): 83-98.
Dunk, A. S. and Mohan Lal. 1999. Participative budgeting, process automation, product standardization, and managerial slack propensities. Advances in Management Accounting (8): 139-157.
Eapen, T. T., D. J. Finkenstadt, J. Folk and L. Venkataswamy. 2023. How generative AI can augment human creativity: Use it to promote divergent thinking. Harvard Business Review (July/August): 56-64. (Cover story).
Eaton, T. V., A. Larson and J. Zhang. 2022. Building a bot: You don't need to be a software engineer or expert coder to begin using RPA to automate manual and tedious accounting and finance processes. Strategic Finance (January): 34-41.
Elliott, J. D. 1968. Communications and automation. Management Accounting (June): 18-22.
Escobar-RodrÃguez, T., P. Monge-Lozano and M. M. Romero-Alonso. 2012. Acceptance of e-prescriptions and automated medication-management systems in hospitals: An extension of the technology acceptance model. Journal of Information Systems (Spring): 77-96.
Eulerich, M., J. Pawlowski, N. J. Waddoups and D. A. Wood. 2022. A framework for using robotic process automation for audit tasks. Contemporary Accounting Research 39(1): 691-720.
Farkas, M. J. and R. M. Hirsch. 2016. The effect of frequency and automation of internal control testing on external auditor reliance on the internal audit function. Journal of Information Systems (Spring): 21-40.
Fasci, M. A. 1986. EMAIS - Evaluation by management of automated information systems. Journal of Information Systems (Fall): 83-101.
Ferguson, D. P., M. K. Harris and L. T. Williams. 2023. Constituent input on regulatory initiatives: A machine-learning approach to efficiently and effectively analyze unstructured data. Journal of Information Systems (Fall): 119-138.
Geertsema, P. and H. Lu. 2023. Relative valuation with machine learning. Journal of Accounting Research (March): 329-376.
Gordon, D. 1962. Can accounting instruction be automated? The Accounting Review (October): 692-695.
Grant, G. H and S. J. Conion. 2006. EDGAR extraction system: An automated approach to analyze employee stock option disclosures. Journal of Information Systems (Fall): 119-142.
Grech, C. W. 1963. The two-year community college student and automation of accounting. N.A.A. Bulletin (August): 43-48.
Gronlund, A and S. Jonsson. 1990. Managing for cost improvement in automated production. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 6: 163-191.
Groover, M. P. 2007. Automation, Production Systems, and Computer-Integrated Manufacturing, 3rd Edition. Prentice Hall.
Guenther, D. A., K. Peterson, J. Searcy and B. M. Williams. 2023. How useful are tax disclosures in predicting effective tax rates? A machine learning approach. The Accounting Review (September): 297-322.
Haq, I., M. Abatemarco and J. Hoops. 2020. The development of machine learning and its implications for public accounting. The CPA Journal (June): 6-9.
Harris, M., J. Riley and R. Venkatesh. 2020. Psychological capital and robotic process automation: Good, bad, or somewhere in-between? Journal of Emerging Technologies in Accounting 17(1): 71-76.
Harvey, J. H. and P. M. McCollum. 1965. Automated internal auditing tools. Management Accounting (October): 44-50.
Hayes, L. and J. E. Boritz. 2021. Classifying restatements: An application of machine learning and textual analytics. Journal of Information Systems (Fall): 107-131.
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Hendricks, J. A. 1988. Applying cost accounting to factory automation. Management Accounting (December): 24-30.
Holmquist, G. W. 1965. Automation streamlines sales order writing and invoicing. Management Accounting (December): 58-60.
Hong, B., M. Ly and H. Lin. 2023. Robotic process automation risk management: Points to consider. Journal of Emerging Technologies in Accounting 20(1): 125-145.
Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm with an empirical test. Journal of Accounting Research (Spring): 289-296.
Huang, F. and M. A. Vasarhelyi. 2019. Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems (35): 100433.
Huang, F. and Y. Wang. 2023. Introducing machine learning in auditing courses. Journal of Emerging Technologies in Accounting 20(1): 195-211.
Institute of Management Accountants. 2000. Implementing Automated Workflow Management. Institute of Management Accountants.
Jensen, R. E. 1988. Discussion of "Exercising budgetary control in automated production environments". Contemporary Accounting Research 5(1): 250-266.
Jones, S., W. J. Moser and M. M. Wieland. 2023. Machine learning and the prediction of changes in profitability. Contemporary Accounting Research 40(4): 2643-2672.
Kamon, W. 2023. Three automations to improve duty separation. Strategic Finance (June): 19-20.
Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.
Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236.
Keys, B. and Y. Zhang. 2020. Introducing RPA in an undergraduate AIS course: Three RPA exercises on process automations in accounting. Journal of Emerging Technologies in Accounting 17(2): 25-30.
Kogan, G., N. Myers, D. J. Gaydon and D. M. Boyle. 2021. Advancing digital transformation: RPA and self-service data analytics are time-saving technologies that can transform your organization. Here's what you should know to begin using them. Strategic Finance (December): 34-41.
Kokina, J. and S. Blanchette. 2019. Early evidence of digital labor in accounting: Innovation with robotic process automation. International Journal of Accounting Information Systems (35): 100431.
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Kokina, J., R. Gilleran, S. Blanchette and D. Stoddard. 2021. Accountant as digital innovator: Roles and competencies in the age of automation. Accounting Horizons (March): 153-184.
Krogstad, J. L. and D. S. Dexter. 1979. National automated accounting research system - A challenge for auditing education. The Accounting Review (July): 604-608.
Kurinsky, S. J. 2019. Automation and digital workflow in a tax practice. Journal of Accountancy (September): 53.
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Massicotte, R. 2019. These are the bots you're looking for: Automate tedium, errors, and wasted time out of the finance department with RPA. Strategic Finance (October): 38-43. (Robotic process automation).
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Megginson, L. C. 1963. Automation: Our greatest asset - Our greatest problem? The Academy of Management Journal 6(3): 232-244.
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Mountz, M. 2012. Kiva the disrupter: A young company changed its customers' view of automation. But it took an army of robots - and more. Harvard Business Review (December): 74-80.
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